by mullet on Sun Dec 18, 2011 10:52 pm
If you are using double-entry bookkeeping, then the credit is in the capital account. The debit is bank (if it's money), assets (if it's a car or property etc), purchases/stock (if it's stock) or expenses (if you are bearing business costs). That list is neither prescriptive nor exhaustive.
If you are not using D/E bookkeeping, then just keep a record of the amount and date. And whatever record-keeping system you use, you may need to evidence the source of the capital to HMRC at some point (if you are selected for enquiry).